Professional Documents
Culture Documents
Cbe Guidance: Diploma in International Financial Reporting (Dipifr)
Cbe Guidance: Diploma in International Financial Reporting (Dipifr)
Diploma in International
Financial Reporting (DipIFR)
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
The following section of the guide tells you more about the workspace and response options, and
how they work.
2
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
The following pages provide information on the workspace item, such as available functionality and guidance which should be
followed when constructing your response within the workspace.
1 WORKSPACE OVERVIEW
Your exam consists of one or more There is a splitter bar which can • A response option may be in the
question(s). Each question is presented be used for you to see more or format of:
in a workspace. less of the left or right hand side – A word processor
of the screen, as required. – A spreadsheet.
A workspace is the area within
the computer based exam which Exhibits Each of these response options are
contains all of the question content, • These contain the question explained later in this document.
the question requirements and the scenario content broken down into
response options within which you sections or sources of information
will construct your responses. that you will need to answer
the question requirement(s).
All workspace response options will be
expert marked. • An exhibit may be in the format of
a spreadsheet or may contain text
Each workspace contains introductory
or images.
information about the question on the
right hand side of the screen.
Requirements Important:
The left hand side of the screen lists a • These are the requirement(s) you Some questions may specify which
series of buttons under the headings are expected to complete in the response option you should use to
Exhibits, Requirements and Response workspace. answer the requirements, however if
Options. When the buttons are selected, this is not specified you can choose
the relevant windows are opened and Response options which of the response options (one
displayed on-screen. • You may be presented with one or or more) within which to construct
more response options within which your answer.
to construct your answer.
3
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
2 WORKSPACE FUNCTIONALITY
Windows
• All exhibit, requirements and response
option windows can be moved around
the screen and resized as required.
• Some windows will require you to
scroll vertically and/or horizontally.
Always scroll to the bottom of each
window and where relevant, to the
far-right of the window to ensure you
have viewed all content.
• You can bring any window to the
front, either by selecting the relevant
button on the left hand side of the
screen, or by selecting the title on the
window frame.
• You can close each window
individually or close all windows at
once by selecting from
the top toolbar. This minimises the
open windows to the left-hand side
of the screen. Anything you have
entered into the response options will
be saved, so you can re-open them
and continue working at any time.
• Copy and paste is possible between • When pasting into a spreadsheet • Copying from word processing
each of the following areas of the response from elsewhere in responses/Scratch Pad to a
workspace: workspace you must double-click the spreadsheet, will copy the text into
– Response options (eg word cell or select the formula bar. one spreadsheet cell.
processor to spreadsheets)
– Scratch Pad.
NOTE: When using PDF exhibits in the real exam, and you want to select
• You can also copy from the following text to highlight, strikethrough or copy, you need to select the ‘text tool’ button
workspace areas to those listed above:
4
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
Subscript
Superscript
Clear Formatting
Left Align
Centre
Right Align
Justify
Decrease Indent
Increase Indent
5
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
• You will either be presented with: • Selecting cells and using the drag
handle to fill other cells (where
– A blank spreadsheet within which
no formulae are applied) copies
you enter your answer; or
and pastes the exact contents of
– A pre-formatted area (a template) the selected cells. In an example
within which you should complete where 1 and 2 have been entered
your answer. as numbers, the result is 1, 2,
1, 2 instead of the sequence
Spreadsheet instructions being extended (eg 1, 2, 3, 4).
• The spreadsheet response
• You can add a selection of currency
can only be made up of one
symbols to your answer by selecting
worksheet. It is not possible for
on the top toolbar.
you to add another worksheet.
• Guidance on commonly used
• If you have been provided with a pre-
spreadsheet functions and formulae
formatted response (template) some
is provided below.
data within the spreadsheet may be
protected so you cannot change it.
Spreadsheet functions
• You cannot enter or delete • A number of spreadsheet functions
rows or columns within the are available via:
spreadsheet. If you wish to re- – the Edit and Format menus:
arrange your answer please use
the copy and paste functions.
• If you wish to add cell borders or
styles, you can do this by:
– Right-clicking the cell and
selecting Format Cells, or
– Selecting the Format Cells
function from the Format menu.
You must select the style and/or
colour and then the selected border
(eg Outline, Left, Horizontal). – the toolbar:
• Please only use cell colours in your
answer if necessary.
6
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
Font size
Font colour
Left Align
Centre
Right Align
7
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
8
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
Square root =SQRT(number) Returns a positive square root =SQRT(J11)- returns the number
2 if the number in cell J11 was 4
number (required) – the number for which you want the square root.
Power =POWER(number,power) Returns the number raised to a =POWER(3,2) returns the figure
power 9 (3 squared)
number (required) – the base number (must be a real number)
Can also be used to apply =POWER(27, 1/3) returns the
power (required) – the exponent to which the base number is raised. multiple roots. figure 3 (cube root of 27)
9
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
NAVIGATION
• The question number you are viewing is displayed in the top display bar. You can
hide or restore this display by selecting .
• You can navigate between screens by selecting or or by clicking
on a question number from the Navigator or Item Review screens.
• You can revisit questions and change your answers at any time during the exam.
HELP FEATURE
• Click to access:
– A copy of the exam instructions.
– Help and guidance on the workspace item.
– Formulae sheets/tax tables if your exam requires these. Note that the name of
the Help button will indicate if formulae sheets/tax tables are available, ie
, ,
10
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
CALCULATOR
• You have the option to use the
on-screen standard or scientific
calculators by selecting .
Note that most students choose to
bring their own calculator to the live
exam - this is permitted, providing it
does not have the facility to store or
display text.
WORKINGS/SCRATCH PAD
• You may use an on-screen Scratch
Pad to make notes/workings by
selecting .
• You can cut and copy text from the
Scratch Pad and paste into your
response options using the Ctrl-C
(Copy), Ctrl-X (Cut) and Ctrl-V
(Paste) shortcuts, or the on-screen
buttons. Note: When pasting into
a spreadsheet response you must
double-click the cell or select the
formula bar.
• The Scratch Pad retains all notes/
workings entered in all workspaces and
these are available for the duration of Important:
the exam. They will not be submitted
The notes/workings entered onto
for marking after your live exam.
the Scratch Pad or your workings
• You will also be provided with paper paper during the live exam will not
for notes/workings for your live exam, be marked.
should you prefer to use it. This will
If you want the marker to see any
not be submitted for marking. It will
notes/workings for tasks in the live
be collected at the end of the exam
exam you must show them within
and must not be removed from the
the relevant response options.
exam room.
11
CBE GUIDANCE – DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR)
SYMBOL
• You can add a selection of currency
symbols to your answers by selecting
on the top toolbar.
NAVIGATOR SCREEN
• Navigator can be accessed at any
time during the exam by selecting
.
• This screen allows you to jump to any
question number in the exam.
• It also allows you to see the status
of each question and whether it has
been viewed, attempted or flagged
for review.
12
DIPLOMA IN INTERNATIONAL FINANCIAL REPORTING (DipIFR) – CBE GUIDANCE
13